Among the numerous critics globalization is the purpose, there is the possibility granted to international companies to largely escape taxes through waving with the differences between countries tax systems where these companies are operating. The problem overpasses the tax heavens issue which allowed for a long time physical persons to avoiding to pay their taxes thanks to the secrecy the banks located in these countries were offering to them. If substantial progresses have been accomplished to reduce, if not to put an end to these practices, the issue remains unchanged for the enterprises and the amounts at stake are much ...